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EUROPEAN-COURT-OF-HUMAN-RIGHTS


Anastasia Nourescu (Stewarts) reviews the main protections offered by the European Convention on Human Rights and considers how they apply to tax penalties.
Dominic Lawrance (Charles Russell Speechlys) explains how recent case law suggests that the tide may now be turning.
Gideon Sanitt (Macfarlanes) considers the human rights challenge by the Loan Charge Action Group against rules taxing historical employment related loans that are outstanding on 5 April 2019.

Patrick Cannon comments on the impact of a recent decision of the European Court of Human Rights.

Simon Yeo and Billal Malik consider the judgment in St Matthews (West) Ltd and others v HMRC on the legality of retroactive legislation.

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